Mango Juice Co. makes 45,000 cases yearly:

Cost Item	Cost per Case ($)	Total Costs ($)
Variable production costs	19	855,000
Fixed production costs	9	405,000
Variable selling costs	7	315,000
Fixed selling/admin costs	5	225,000
Total costs	40	1,800,000

Mango Juice marks up 30% over costs. With a capacity of 10,000 more cases, a Canadian retailer offers 8,000 cases at $50/case. Extra costs: $3/case. Prepare the cost of goods sold statement for this order.